Information provision, accounting and analysis of food losses and waste: EU experience for Ukraine

Abstract

Purpose. The purpose of the study is to substantiate the theoretical, methodological and methodical foundations for the formation of the system of accounting, analysis and information base of food losses and waste in Ukraine. Methodology / approach. The collection of information for conducting a scientific study was carried out using qualitative (literature review, research of ideas and experience on research issues) and quantitative (study of quantitative indicators of food losses in production and sales chains in Ukraine) methods based on the description of secondary research (synthesis of existing knowledge and analysis of established trends). Data analysis was carried out using thematic analysis (systematization of scientific results from research issues), statistical method (construction of a trend line and determination of forecast data), the method of comparisons (selection of a specific system based on qualitative analysis) and generalizations (substantiation of proposals and formation of conclusions). Results. The need to introduce in Ukraine the accounting methodology for food losses and waste, recommended by FAO is determined; the expediency of using the mass flow analysis method is substantiated; systematized data sources of information provision for food losses and waste monitoring. As a result of a critical analysis of theoretical, methodological and methodical principles regarding the formation of a system of accounting, analysis and information base of food losses and waste in Ukraine, the authors proposed a system of accounting, analysis and information provision of food losses and waste in Ukraine. The proposed system includes 1) a methodological basis for accounting for food losses and waste, 2) a method of analysis in the accounting system food losses and waste, and 3) information support for accounting and analysis of the process of food losses and waste. Originality / scientific novelty. For the first time, a study of the methodology of accounting for food losses and waste, methods of analysis and information provision of this process in the EU was conducted, based on the results of which approaches to the formation of a corresponding system in Ukraine were proposed. Practical value / implications. The application of a unified methodology of the food losses and waste accounting system will allow accurate quantitative assessment of food losses and waste in Ukraine, which will be suitable for international comparison, tracking progress in achieving the target indicators of the SDG12, developing relevant policies and applying effective frameworks for reduction of food losses and waste in Ukraine. This work emphasizes the need for further empirical research aimed at the quantitative analysis of food losses and waste in Ukraine, as well as the assessment of the losses caused by the russian federation in the agricultural sector and the reduction of the food potential of our country, which is a significant component of reparations and contributions from the aggressor state.